Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
| Autor principal: | |
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2013.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706386106719 |
Tabla de Contenidos:
- Preface
- Introduction
- Indicators concerning the taxpayer's external and internal risk environment
- The role of tax examiners and tax auditors
- Indicators of possible bribery or corruption
- The role of the tax administration in combating bribery and corruption
- Indicators concerning the outcome of the taxpayer's transactions
- Indicators specifically concerning the recipient of the proceeds of possible bribery or corruption
- What are bribery and corruption?
- List of useful websites and resources
- Information to be included in a referral of suspicions of possible bribery or corruption
- Indicators of possible bribery or corruption
- Indicators concerning the taxpayer's transactions
- Indicators concerning payments and money flows.
